We present a generic theory of primary photoexcitations in low band gap donor-acceptor conjugated copolymers. Because of the combined effects of strong electron correlations and broken symmetry, there is considerable mixing between a charge-transfer exciton and an energetically proximate triplet-triplet state with an overall spin singlet. The triplet-triplet state, optically forbidden in homopolymers, is allowed in donor-acceptor copolymers. For an intermediate difference in electron affinities of the donor and the acceptor, the triplet-triplet state can have stronger oscillator strength than the charge-transfer exciton. We discuss the possibility of intramolecular singlet fission from the triplet-triplet state, and how such fission can be detected experimentally.PACS numbers: 78.66. Qn, 71.20.Rv, 71.35.Cc,The primary photophysical process in polymer solar cells is photoinduced charge transfer, whereby optical excitation at the junction between a donor conjugated polymer and acceptor molecules creates a charge transfer (CT) exciton whose dissociation leads to charge carriers. The donor polymeric materials used to be homopolymers such as polythiophene which absorb in the visible range of the solar spectrum [1]. Homopolymers have recently been replaced by block copolymers whose repeat units consist of alternating donor (D) and acceptor (A) moieties [2][3][4][5][6][7][8][9][10][11]. This architecture reduces the optical gap drastically, and the DA copolymers absorb in the near infrared, where the largest fraction of the photons emitted by the Sun lie. The power conversion efficiencies (PCEs) of organic solar cells with DA copolymers as donor materials have exceeded 10% [11], and there is strong interest in the development of structure-property correlations that will facilitate further enhancement of the PCE. Clearly, this requires precise understanding of the nature of the primary photoexcitations of DA copolymers.Existing electronic structure calculations of DA copolymers are primarily based on the density functional theory (DFT) approach or its time-dependent version (TD-DFT) [12][13][14][15][16][17][18]. The motivations behind these calculations have largely been to understand the localized versus delocalized character of the excited state reached by ground state absorption. Experimentally, DA copolymers exhibit a broad low energy (LE) absorption band at ∼ 700 − 800 nm and a higher energy (HE) absorption band at ∼ 400 − 450 nm [2][3][4]. There is agreement between the computational studies that the LE band is due to CT from D to A, and the HE band is a higher π-π * excitation.Recent optical studies indicate that the above simple characterization of the LE band might be incomplete, and as in the homopolymers [19], electron correlations play a stronger role in the photophysics of the DA copolymers than envisaged within DFT approaches. Grancini et al. determined from ultrafast dynamics studies that the broad LE band in PCPDT-BT (the Supplemental Material [20] for the structures of this and other DA copolymers) is c...